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A Glance at German Financial Accounting Research between 1950 and 2005: A Publication and Citation Analysis

  • German Financial Accounting Research
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Schmalenbach Business Review Aims and scope

Abstract

We examine German financial accounting research between 1950 and 2005 by analyzing articles from leading academic journals. Our analysis documents increases in articles in academic journals, multi-authorship, pages, and references per article. Our citation analysis reveals major German characteristics, especially the dominance of German researchers and the significant role of books, practitioner journals and legalistic/jurisdictional sources. However, we find that since the 1990s, English language publications, English references per article, and the number of frequently cited non-German authors and non-German journals have increased. Moreover, publications in English language journals by German accounting researchers indicate the adoption of a more Anglo-American research and citation style. We also examine major journals and protagonists of German financial accounting research, especially authors and institutions.

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Authors and Affiliations

  1. University of Bayreuth, 95440, Bayreuth, Germany

    Rolf Uwe Fülbier

  2. WHU - Otto Beisheim School of Management, Burgplatz 2, 56179, Vallendar, Germany

    Manuel Weller

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  1. Rolf Uwe Fülbier
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  2. Manuel Weller
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Correspondence to Rolf Uwe Fülbier.

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We thank Walther Busse von Colbe, Thorsten Sellhorn, two anonymous referees, and the area editor for valuable discussions, comments, and suggestions. We are also grateful to Sandra Sizer for editorial assistance.

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Fülbier, R.U., Weller, M. A Glance at German Financial Accounting Research between 1950 and 2005: A Publication and Citation Analysis. Schmalenbach Bus Rev 63, 2–33 (2011). https://doi.org/10.1007/BF03396885

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